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Lodging Tax for Tourism-Related, small-scale Municipality- <br />owned capital projects and operations General <br />lnformation <br />Kittitas county imposes a lodging tax assessed on the sale or charge made for furnishings of <br />lodging according to RCw 67.28.L80 and RCw 67.28.Lgr. tn accordance with the tax andWashington State law, a Lodging Tax Advisory Committee has also been established. The <br />committee's purpose is to advise and recommend to the Board of County Commissioners how <br />excise taxes on lodging should be allocated to support tourism which in turn generates <br />revenue. <br />Uses According to [aw: <br />RCW 67.28.1816 states the following <br />Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly <br />through a convention and visitor bureau or destination marketing organization for: ..,{c) <br />Supporting the operations and capital expenditures of tourism-related facilities owned oroperated by a municipality... <br />ich lntundinp in o. <br />1 <br />2 <br />Tourism means economic activity resulting from tourists, which may include sales of <br />overnight lodging, meals, tours, gifts, or souvenirs. <br />Tourism promotion means activities, operations, and expenditures designed to <br />increase tourism, including but not limited to advertising, publicizing, or otherwise <br />distributing information for the purpose of attracting and welcoming tourists; <br />developing strategies to expand tourism; operating tourism promotion agencies; <br />and funding marketing or the operation of special events and festivals designated to <br />attract tourists. <br />2 <br />3 Tou nsm-re ated fa ity m ea n re a or ta n g ib e e rsona p rop e rty with sa e ife ofsaub <br />h ree or rn o re yea fS,ructe W it h vol u tee a o that is a o wned by a <br />t <br />( <br />ro const d n <br />p <br />r b r ()( <br />p u c e nt ty;i)own ed by a nonp orgarofit n izat to n d es ri bed u d e sect ron 501 clib() <br />(c n r <br />)3 of th e fed era nt e rn a reve u e e of 1986 as a me n d ed or ow n e d b \/n cod i)(i <br />n o n profit o rga izat ro n d e c ri bed u n d er e ct to n 501 c)6 of th e fed e al n ter anss(()r n <br />revenue code of 1986, as amended; a business organization, destination marketing <br />organizations, main street organization, lodging association, or chamber of <br />cornmerce; and (b) used to support tourism, performing arts, or to accommodate <br />tourist activities.